Termination payments, often arising at the time of retirement or dismissal, can include compensation for loss of office, redundancy...

A Family Investment Company (FIC) is a private company whose shareholders are usually members of the same family. This structure is often...

For CGT purposes a gift made by an individual is treated as a disposal even though no money changes hands. The disposal is valued at the...

In this article, we explore the tax reliefs available for married couples and civil partners. There are two primary reliefs: the Married...

We would like to wish all of our clients and associates a very Merry Christmas and prosperous 2025. Please note we will be open as usual...

Many business owners purchase rental residential properties through their company primarily to benefit from mortgage interest relief,...

During employment an employee may incur expenses out of their own pocket. If these expenses qualify as allowable deductions they can be...

As companies grow, they often accumulate surplus funds, which may be invested in non-core assets, such as buy-to-let properties. For...

Formerly known as "Entrepreneurs' Relief" BADR applies when an individual makes a material disposal of a business asset or a disposal...

An Employee Ownership Trust (EOT) is a structure that enables businesses to be owned by their employees while offering significant tax...